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Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

of profits and gains derived from such business for ten consecutive assessment years.] (2) The deduction specified in sub-section (1) may,

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Income Tax Act, 1961 Chapter III

Title: Incomes Which Do Not Form Part of Total Income

State: Central

Year: 1961

or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the

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Finance Act 1999 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1999

the total income of the assessee in respect of ten consecutive assessment years beginning with the assessment year relevant to the

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Income Tax Act, 1961 Section 80IB

Title: Deduction in Respect of Profits and Gains from Certain Industrial Undertakings Other Than Infrastructure Development Undertakings

State: Central

Year: 1961

derived from such industrial undertaking for a period of ten consecutive assessment years (or twelve consecutive assessment years where the assessee

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Finance Act 1999 Section 50

Title: Substitution of New Sections for Section 80-ia

State: Central

Year: 1999

of the assessee, be claimed by him for any ten consecutive assessment years out of fifteen years beginning from the year

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Finance Act, 1999 Section 50

Title: SUBSTITUTION OF NEW SECTIONS FOR SECTION 80-IA ForSection 80IA of the Income Tax Act-, the following sections shall be

State: Central

Year: 1999

of the assessee, be claimed by him for any ten consecutive assessment years out of fifteen years beginning from the year

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Special Economic Zones Act, 2005 Schedule 2

Title: The Second Schedule

State: Central

Year: 2005

or things or from services for a period of five consecutive assessment years beginning with the assessment year relevant to the

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Income Tax Act, 1961 Section 10A

Title: Special Provision in Respect of Newly Established Undertakings in Free Trade Zone, Etc.

State: Central

Year: 1961

or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the

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Finance (No. 2) Act, 2004 Chapter 3

Title: Direct Taxes

State: Central

Year: 2004

and gains of such business for a period of five consecutive assessment years, beginning with the initial assessment year, if-- (i)

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Finance Act, 2000 Chapter III

Title: Direct Taxes

State: Central

Year: 2000

or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the

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